Authority for Advance Ruling (AAR)

Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter?

The application filed by M/s. Premier Solar systems Private Limited, is infructuous and dismissed as withdrawn.

Payment of IGST under reverse charge mechanism (RCM) on deemed Ocean freight on import of goods (raw material) on CIF basis.

As to whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles would form part of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under
GTA services.

Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification  No.01/2017-Central Tax (Rate) dated 28.06.2017 amended till date?

Ans- The HSN code of the product namely”Popcorn” is 19041090 Attracting Rate of Tax @9% each under Central and State Tax (cumulatively 18%) as per Sl.No. 15 of schedule III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 as amended.

Question Not Mentioned in the Application

Question 1: Whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in house pharmacy, as well as food, room on rent, other services to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

Question 2 : Whether the supply of Occupational Health Check-up service (OHC) by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST/SGST?

Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner).

HSN 39269099 (i)28%(14% SGST + 14% CGST)  upto 14.11.2017.

(ii) 18%(9% SGST + 9% CGST) from 15.11.2017 onwards.

Whether the applicant can purchase the E- Scrap under RCM and pay taxed at 5% being Trader.

Double taxation on freight portion of imported goods-

Goods imported and IGST levied on CIF Value (which includes freight)  Plus Basic Custom duty plus Social Welfare Cess.

IGST levied again on the freight component (Ocean Freight) on reverse charge basis.